2024 Code of Alabama
Title 45 - Local Laws.
Chapter 57 - Russell County.
Article 24 - Taxation.
Part 1 - Revenue Commissioner.
Subpart 1 - Creation and Operation of Office.
Section 45–57–240 - Offices and Duties of Tax Assessor and Tax Collector Consolidated.
Section 45–57–240
Offices and Duties of Tax Assessor and Tax Collector Consolidated.
(a) The offices of Tax Assessor and Tax Collector of Russell County are
abolished effective upon the approval of a majority of the electors of Russell
County. Upon the abolition of the
offices, the office of county revenue commissioner shall be created. The tax collector
in office when the office of tax collector is abolished shall be the county revenue commissioner for
the remainder of the term for which he or she was elected tax collector. Thereafter the revenue commissioner
shall be elected every six years. In
the event a vacancy in the office of tax assessor occurs after the passage of
this section and before this section becomes operative, the term of office of
an appointed tax assessor to fill the unexpired term shall be only until the
creation of the office of county revenue commissioner as provided by this
section.
(b) The county revenue commissioner shall do and perform
all acts, duties, and functions required
by law to be performed
either by the tax assessor
or by the tax collector of the
county relative to the assessment of property for ad valorem taxation, the collection of those taxes,
the keeping of records, and the
making of reports concerning assessments for and the collection of taxes.
(c) Subject to the approval of the Russell County
Commission, the county revenue commissioner shall appoint and fix the duties
and compensation of a sufficient number of deputies, clerks, and assistants to
perform properly the duties of his or her office.
(d) Before
entering upon the duties of the office, the county revenue commissioner shall
take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by the Russell County Commission,
giving as security thereon a bonding company authorized to do business in
Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and
filed with the judge of probate. The
cost of the bond required herein shall be paid out of the general funds of the
county on warrant of the Russell County Commission.
(e) The Russell County Commission shall provide the necessary offices for
the county revenue commissioner in the courthouse, and shall provide all
stationery, equipment, and office supplies, not otherwise furnished by law,
needed for the efficient performance of the duties of the office.
(f) The county revenue commissioner shall collect and pay into the general
fund of the county all fees, percentages, commissions, and other allowances
which the tax assessor and the tax collector are now or hereafter by law
authorized or directed to charge or collect for the performance of any duty
imposed by law on any such officers
and hereby transferred to and imposed
on the county revenue commissioner. As
compensation for performance of the duties of the office, the revenue commissioner shall receive a salary of not less than forty-two thousand five hundred
dollars ($42,500), payable in 12 equal monthly installments.
(g) It is the purpose of this section to conserve revenue and promote the
public convenience in Russell County by consolidating the offices of tax
assessor and tax collector of the county into one county office.
(Act 86–493, p. 935, §§ 1–7.)
